USSGL Quick Reference Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions

Overview

Agency Question

USSGL Response

• It is dependent upon many factors, including the following:

• To what type of TAFS does this apply?

• What event is causing this situation?

• What is the period of availability of the TAFS?

• Is this TAFS flagged by Treasury as definite or indefinite?

• Where is the canceled fund balance to be returned?

• By what Treasury mechanism is the processing of the cancellation to be accomplished?

References

• Yearend Closing Bulletin (as updated)

• TFM Volume 1, Part 2, Chapter 2000: Warrant and Nonexpenditure Transfer (NET) Transactions

• OMB Circular No. A‐11 Section 20 (as updated)

1The USSGL accounts documented in this guide reference USSGL Bulletin No. 2021‐20 (Part 1, Fiscal Year 2021 Reporting)

Acronyms

• AAS ATM (Agency Transaction Module) Authority Services

• FY Fiscal Year (fiscal year appropriations include annual‐year and multi‐year appropriations)

• GFRA General Fund Receipt Account

• POA Period of Availability

• SF 133 SF 133: Report on Budget Execution and Budgetary Resources

• SF 1151 SF 1151: Non‐Expenditure Transfer (NET)

• TAFS Treasury Appropriation Fund Symbol

• TC 

• TCS Treasury Combined Statement

• TFM Treasury Financial Manual

• USSGL United States Standard General Ledger

• YETM Yearend Transaction Module

BETC Acronyms

• AP Appropriation Warrants

• CXFER Transfers to General Fund Receipt Account

• SRRCT Surplus, Special or Trust Available for Restoration

• SRRTYE Surplus, Yearend Closing Cancellation Special and Non‐Revolving Trust Fund (Unavailable Receipt)

• SW Surplus, Unavailable for Restoration

• SWYE Surplus, Yearend Closing Cancellation of Expired Account Balances

• APIND Appropriation ‐ Indefinite

• My agency has a Treasury Appropriation Fund Symbol (TAFS) involving a cancellation. What is the proper USSGL budgetary treatment?

Transaction Code (This represents a two digit code that corresponds to the type of transaction processed and BETC reported within CARS)

• The answers to those questions, along with specific Treasury and OMB reporting guidance, will determine, in most cases, the proper budgetary USSGL account that is applicable.1 However, note that the SF 133: Report on Budget Execution and Budgetary Resources and 

Schedule P: Budget Program and Financing Schedule lines included in this quick reference guide do not apply for backdated Treasury documents.

Page 1 Revised July 2021
USSGL Quick Reference Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions

Situation POA TAFS Status USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

1 End of 5th expired year 

cancellation

FY Expired 435000 Definite YETM AAS:

Surplus Yearend Closing 

Cancellation of Expired 

Account Balances

TC 312 SWYE Col. 5 1029

(expired only)

1089

(expired only)

N/A TAFS with extended disbursement authority for a future fiscal 

year or a negative balance will not display in the YETM.

2 End of 5th expired year 

cancellation

FY Expired 435000 Indefinite YETM AAS:

Surplus Yearend Closing 

Cancellation of Expired 

Account Balances

TC 31 SWYE Col. 5 1029

(expired only)

1089

(expired only)

N/A TAFS with extended disbursement authority for a future fiscal 

year or a negative balance will not display in the YETM.

3 No Year, 435100 Definite TC 31 Col. 5

FY SW

4 No Year Unexpired 435100 Definite TC 31 Col. 5

SW

2TC 31 represents surplus warrants/cancellations unavailable for restoration.

3Partial cancellations are uncommon. If an agency has enacted legislation, it must receive Treasury and OMB concurrence before initiating a request to the BAAS Group. Once processed, the funds are unavailable for restoration.

4Full cancellations of entire appropriations are rare and do not apply to (1) TAFS with extended disbursement authority and (2) fiscal year TAFS pursuant to 31 USC 1552. To process a cancellation for no‐year TAFs of an entire appropriation (31 USC 1555), two 

requirements must be met: (1) the head of the agency concerned, or the President determines that the purposes for which the appropriation was made have been fulfilled and (2) no disbursement has been made against the appropriation for 2 consecutive fiscal years. Once 

processed, the funds are unavailable for restoration, and the account will be closed.

Full Cancellation of the 

Entire Appropriation4

1029

(unexpired only)

1029

(unexpired or expired)

1089

(expired only)

1029

(unexpired only)

1029

(unexpired or expired)

1089

(expired only)

AAS: 

Surplus, Unavailable for 

Restoration

Unexpired

Expired (with 

extended 

disbursement 

authority)

AAS: 

Surplus, Unavailable for 

Restoration

Note: Situations # 1 ‐ 4 typically apply to cancellations of unobligated balances of general fund TAFS, where the fund balance is returned to the General Fund of the U.S. Government. These transactions are initiated by an agency rather than required by a Congressional 

Partial Cancellation3 Requires USSGL accounts 809100/809200.

Requires USSGL accounts 809100/809200.

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USSGL Quick Reference Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions

Situation POA TAFS Status USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

5a FY Expired 435500 N/A TC 305 Col. 5 1030 1950

SRRTYE (expired only)

1090 1954

(expired only) (expired only)

5b No‐year, Unexpired 435500 N/A TC 305 Col. 5 1030 1030

FY SRRCT (unexpired only) (unexpired only)

1950

(unexpired only)

6a Partial Cancellation of 

Special and non‐revolving 

Trust Funds associated with 

"Available" Special or Trust 

Fund receipt accounts6

No‐Year, 

FY

Unexpired/ 

Expired

435100 N/A AAS:

Surplus Unavailable for 

Restoration

TC 31

SW

Col. 5 1029

(unexpired or expired)

1089

(expired only)

1029

(unexpired or expired)

1955

(unexpired or expired)

Very rare.

For TAFS where the first four digits of the Treasury receipt 

account is the same as the four digits of the Treasury expenditure 

account.

6b Full Cancellation of Special 

and non‐revolving Trust 

Funds associated with 

"Available" Special or Trust 

Fund receipt accounts7

No‐Year, 

FY

Unexpired/ 

Expired

435100 N/A AAS:

Surplus Unavailable for 

Restoration

TC 31

SW

Col. 5 1029

(unexpired or expired)

1089

(expired only)

1029

(unexpired or expired)

1955

(unexpired or expired)

Very rare.

For TAFS where the first four digits of the Treasury receipt 

account is the same as the four digits of the Treasury expenditure 

account.

5TC 30 represents surplus warrants/cancellations returned to receipts and available for future restoration.

Situation POA TAFS Status USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

7 Special and non‐ revolving 

Trust Funds associated with 

"Available" receipt accounts 

and invested relationships

No‐year, 

FY

Unexpired/ 

Expired

435600 N/A SF 1151 N/A N/A 1030

(unexpired or expired)

1090

(expired only)

1030

(unexpired only)

1950

(unexpired or expired)

1954

(expired only)

For TAFS where the recipient must return fund balance back to 

the originating invested TAFS. Treasury views this as a return of 

fund balance rather than a cancellation.

In expired TAFSs, only execute at yearend of the fifth fiscal year 

(i.e., canceling).

8 Special and non‐ revolving 

Trust Funds associated with 

"Available" receipt accounts 

and invested relationships 

that maintain receivables/ 

payables

No‐year, 

FY

Unexpired/ 

Expired

435700 N/A N/A N/A N/A 1030

(unexpired or expired)

1090

(expired only)

1030

(unexpired only)

1950

(unexpired or expired)

1954

(expired only)

For TAFS where the recipient maintains a receivable/payable 

relationship with the invested account.

Reverse the receivable.

Special and non‐revolving 

Trust Funds associated with 

"Unavailable" Special or 

Trust Fund receipt accounts

Special and non‐revolving 

Trust Funds associated with 

"Unavailable" Special or 

Trust Fund receipt accounts

6Applies specifically to partial "adjustments." These are treated as adjustments, not as cancellations and are uncommon. If an agency has enacted legislation, it must receive Treasury and OMB concurrence before initiating a request to the BAAS Group.

7Full cancellations of entire appropriations are rare and do not apply to (1) TAFS with extended disbursement authority and (2) fiscal year TAFS pursuant to 31 USC 1552. To process a cancellation for no‐year TAFs of an entire appropriation (31 USC 1555), two 

requirements must be met: (1) the head of the agency concerned, or the President determines that the purposes for which the appropriation was made have been fulfilled and (2) no disbursement has been made against the appropriation for 2 consecutive fiscal years. Once 

processed, the funds are unavailable for restoration, and the account will be closed.

AAS: 

Surplus Special and 

Non‐Revolving Trust Fund 

with Unavailable Receipts

Note: Situations # 5 ‐ 8 apply to most cancellations of unobligated balances of special and non‐revolving trust funds, where the fund balance is either returned to the originating unavailable receipt account or to the originating invested TAFS. These transactions are initiated 

by an agency rather than required by a Congressional action (i.e., enacted rescission or cancellation).

YETM AAS: 

Surplus Year End Closing 

Cancellation Special and 

Non‐Revolving Trust Fund 

with Unavailable Receipts

(expired only)

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USSGL Quick Reference Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions

Note: Situations #9 and #10 apply specifically to partial "adjustments." These are treated as adjustments, not as cancellations.

Situation POA TAFS Status USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

9a Partial "Adjustment" of 

Current Year Budget 

Authority

No‐year, 

FY

Unexpired 411900 Indefinite Appropriation Warrant 

(Positive or Negative)

TC 108

APIND

Col. 2 1100/1200

(unexpired only)

1200

(unexpired or expired)

1100/1200

(unexpired only)

1200

(unexpired only)

Because the action is to an indefinite account, Treasury views it 

as an adjustment rather than as a cancellation.

For periods 1-11, the action is an appropriation warrant.

9b Partial "Adjustment" of 

Current Year Budget 

Authority

No‐year, 

FY

Unexpired 439100 Indefinite YETM AAS:

Indefinite, Year End Closing 

Adjustment

TC 108 

APINDYE

Col. 2 1100/1200

(unexpired only)

1200

(unexpired or expired)

1100/1200

(unexpired only)

1200

(unexpired only)

Because the action is to an indefinite account, Treasury views it 

as an adjustment rather than as a cancellation.

For period 12, the action is YETM AAS.

10 Partial "Adjustment" of Prior 

Year Budget Authority

No-year

FY

Unexpired

Expired

411910 Indefinite Appropriation Warrant TC 10

APINDPYA

Col. 2 1040

(unexpired or expired)

1040

(unexpired only)

This represents upward adjustments of prior year paid and 

unpaid obligations.

11 Partial "Adjustment" of Prior 

Year Budget Authority 

(Withdrawn)

No-year

FY

Unexpired

Expired

435400 Indefinite Appropriation - PY Indefinite - 

Withdrawn

TC 31

APINDW

Col. 5 1037

(unexpired or expired)

1037

(unexpired or expired)

This represents recoveries of prior year paid and unpaid 

obligations from funds originally derived from the General Fund.

8 TC 10 transactions represent Treasury warrants. In Situations 9A and 9B, the indefinite amounts are returned to Treasury and processed as either a negative warrant initiated by the agency, or as a transaction in the YETM AAS.

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USSGL Quick Reference Guide to Cancellations, Partial Adjustments, and Specific Permanent Reductions

Note: Situations #12 ‐ 13 apply to specific permanent reductions.

Situation POA TAFS Status USSGL

Account

DEF/Indef Treasury

Mechanism

TC/BETC TCS 

Col.

SF 133

Line(s)

Schedule P

Lines

Notes

12 Permanent Reductions of 

Spending Authority From 

Offsetting Collections 

(SAOC)

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to GFRA

359

CXFER

Col 5 USSGL 439200:

lines 1722/1822

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

USSGL 439200:

lines 1722/1822

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

Generally applicable to general and revolving funds; however, 

may be unique situations including a special or non‐revolving 

trust fund.

Use miscellaneous receipt account 3240 Spending Authority 

from Offsetting Collections Returned to the General Fund of the 

U.S. Government

13 Permanent Reductions in 

Special and non‐revolving 

Trust Funds

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to GFRA

35

CXFER

Col 5 USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

To date, these reductions have been made pursuant to 

appropriation acts. If a mandatory reduction pursuant to an 

authorization act occurs, crosswalk the amount to the line 1230 

instead of 1130 or 1131.

Applicable for the following miscellaneous receipt accounts:

3230 Special and Trust Fund Proprietary Receipts Returned to 

the General Fund of the U.S. Government

3231 Special and Trust Fund Governmental Receipts Returned 

to the General Fund of the U.S. Government

3232 Special and Trust Fund Intrafund Receipts Returned to the 

General Fund of the U.S. Government

3233 Special and Trust Fund Offsetting Governmental Receipts 

Returned to the General Fund of the U.S. Government

14 Permanent Reductions in 

Special and non‐revolving 

Trust Funds

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to GFRA

35

CXFER

Col 5 USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

To date, these reductions have been made pursuant to 

appropriation acts. If a mandatory reduction pursuant to an 

authorization act occurs, crosswalk the amount to the line 1230 

instead of 1130 or 1131.

Applicable for the following miscellaneous receipt accounts:

3230 Special and Trust Fund Proprietary Receipts Returned to 

the General Fund of the U.S. Government

15 Permanent Reductions of 

Exercised Borrowing 

Authority

No‐year, 

FY

Unexpired 439200 or

439300

N/A SF 1151 NET:

Transfers to GFRA

35

CXFER

Col 5 USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

USSGL 439200:

lines 1130/1230

(unexpired only)

USSGL 439300:

lines 1131/1230

(unexpired only)

Note: This only applies to a limited number of TAFS within 

USDA.

9TC 35 represents SF 1151 NET Transfer Type "Transfers to General Fund Receipt Accounts" in the AAS NET application

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